§ 22-4-2-36

An employer's debit reserve ratio is determined on the basis of the relationship that the negative debit balance shown by the employer's experience account as of the computation date bears to the wages paid by the employer or the employer's predecessors for employment during the thirty-six (36) months immediately preceding the computation date.As added by Acts 1977, P.L.262, SEC.6. Amended by P.L.122-2019, SEC.7.